Recently, The Supreme Court ruled that the refunded cess amount can’t be recovered by revenue department merely because the Judgment under which refund was issues has been overruled. The bench of Justices B.V. Nagarathna and Prashant Kumar Mishra looked into Order XLVII Rule 1 and observed that “once there is a subsequent judgment overruling an
Refunded Cess Amount Can’t be Recovered by Revenue Department Merely Because the Judgment Under Which Refund Was Issues Has been Overruled: SC
